ICAN Nepal CPE Requirements 2026: 40, 30 or 20 Hours
Nepal's chartered accountants need 40 CPE hours a year if in practice and 20 if not, under the Institute's 2082 CPE Guidelines, which apply from 17 July 2025.
The Institute of Chartered Accountants of Nepal, known as ICAN Nepal, sets continuing professional education hours by type of member. Under its CPE Guidelines 2082, chartered accountants and B and C class registered auditors in practice need 40 hours a year, D class auditors and licensed accounting technicians in practice need 30, and members not in practice need 20. The requirements apply from 1 Shrawan 2082, which is 17 July 2025. This guide covers the Nepalese body; for the Nigerian institute, see our ICAN Nigeria CPD guide. See also our ICAI India CPE guide and our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| In practice: chartered accountants and B/C class registered auditors | 40 hours a year, at least 30 verifiable and up to 10 non-verifiable |
| D class auditors and licensed accounting technicians in practice | 30 hours a year, at least 20 verifiable and up to 10 non-verifiable |
| Members not in practice | 20 hours a year, at least 15 verifiable and up to 5 non-verifiable |
| Carry-forward | Up to 10 excess hours for members in practice; up to 5 for others |
| Period | Each financial year stands alone; no multi-year total |
| Effective date | 1 Shrawan 2082 (17 July 2025), for financial year 2083/84 onward |
| Monitoring | The Professional Development Committee monitors CPE |
| Forms | FORM 1.1 for verifiable claims with evidence; FORM 1.2 for self-declared non-verifiable hours |
Who needs how many hours
The 2082 guidelines set CPE hours for each financial year by the type of member. Chartered accountants and B and C class registered auditors in practice need 40 hours, at least 30 verifiable and no more than 10 non-verifiable. D class registered auditors in practice and licensed accounting technicians need 30 hours, at least 20 verifiable. Members not in practice need 20 hours, at least 15 verifiable.
Verifiable and non-verifiable hours
Verifiable CPE needs proof and is capped at 10 hours a day. Non-verifiable CPE, such as self-study and reading, is self-declared on a form. Because the verifiable share is high, most members will need attended or provider-run learning rather than reading alone.
Carry-forward
Members in practice may carry up to 10 excess hours into the next year and other members up to five. Each financial year still has its own minimum, so carry-forward only reduces the hours you need next year.
Claims, forms and renewal
Members claim verifiable hours that are not run by an approved provider on FORM 1.1 with evidence, and declare non-verifiable hours on FORM 1.2. The forms are tied to renewal of membership and, for those in practice, the certificate of practice. The guidelines do not set a separate filing date, and ICAN Nepal's FAQ says claims go through the member portal.
Monitoring and quality
The Professional Development Committee monitors and supervises CPE. The Institute inspects provider records on a sample basis and runs a quality assurance mechanism to evaluate content and delivery.
Waivers
The guidelines list waivers for non-practising members aged 65 or over, first-year applicants, upgrades, pregnancy, specified government posts and prolonged illness. Apply for a waiver in advance rather than assuming it applies.
What we could not confirm
The guidelines state no specific penalty, beyond saying that renewal depends on meeting the CPE requirement and that the Committee may take action. ICAN Nepal's FAQ says there is a compulsory ethics component, but the guidelines give no ethics hours, so we could not resolve that. The guidelines are due for review every three years.
Planning your year
If you are in practice, book 30 verifiable hours early, ideally as two or three larger programmes, and use reading to fill the remaining 10. Keep certificates and attendance records for every verifiable claim, because the forms require evidence.
Frequently asked questions
How many CPE hours does an ICAN Nepal member need?
40 hours a year for chartered accountants and B and C class auditors in practice, 30 for D class auditors and licensed accounting technicians in practice, and 20 for members not in practice.
How many hours must be verifiable?
At least 30 of 40, at least 20 of 30, and at least 15 of 20, according to the member type.
Can I carry hours forward?
Up to 10 excess hours for members in practice and up to five for others.
When do the new guidelines apply?
From 1 Shrawan 2082 (17 July 2025), for financial year 2083/84 and later.
Is there an ethics requirement?
The FAQ mentions a compulsory ethics component, but the guidelines give no hour count.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Confirm the current rules with ICAN Nepal before you plan your year.
Source: ICAN Nepal CPE Guidelines 2082 (issued July 2025) and ICAN Nepal FAQ (en.ican.org.np), checked October 2026.
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